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2016 (9) TMI 6 - HC - Income TaxTaxation on plantation income from Malaysia - DTAA between India and Malaysia - P.E. in India - Held that:- Tribunal have failed to note that the assessee had deliberately kept away the income from Malaysia. The fact that the plantation is in Malaysia, would be a permanent establishment, in terms of DTAA, through which, business is carried on, by the assessee and therefore, the income from such plantation, would be taxable only in Malaysia and not in India, has been substantiated by the assessee. - Decided in favour of assessee.
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